From a behavioral viewpoint, it is desirable that the operating budget:

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It is important for the operating budget to have the support of top management because this will increase the chances of it being achieved. When top management is committed to the budget, it sends a clear message to employees that the goals are important and worth working towards. This can increase motivation and improve overall performance. Building slack into the budget can lead to inefficiencies and waste, while setting a level that is too difficult to achieve can create unrealistic goals and demotivate employees. Therefore, while it is important for top management to be involved in the preparation of the budget, it should also be realistically achievable and not have excessive slack.

From a Behavioral Viewpoint, It Is Desirable That the Operating